Benet Company has budgeted the following unit sales:
|
2013
|
|
2013
|
|
|
Quarter
|
|
Units
|
|
Quarter
|
|
Units
|
|
|
1
|
|
105,000
|
|
1
|
|
90,000
|
|
|
2
|
|
60,000
|
|
|
|
|
|
|
3
|
|
75,000
|
|
|
|
|
|
|
4
|
|
120,000
|
|
|
|
|
|
The finished goods inventory on hand on December 31, 2012 was 21,000 units. It is the company's policy to maintain a finished goods inventory at the end of each quarter equal to 20% of the next quarter's anticipated sales.
Prepare a production budget for 2013.